Ch Cross Border

Switzerland cross-border tax hub for 2026: when a person or company becomes or stops being taxable in Switzerland. Covers the residence tests for individuals (DBG art. 3: domicile, or a stay of 30 days with work or 90 days without) and companies (seat or effective management), arriving (lump-sum taxation under DBG art. 14, tax at source for foreign employees and the subsequent ordinary assessment from 2021), leaving (no exit tax for individuals; hidden reserves and 35% withholding tax when a company moves abroad), non-residents with Swiss income (employment, board fees, mortgage interest, pensions), the 35% Verrechnungssteuer and treaty refunds, and EU social security coordination. Calendar tax year. Trigger on: moving to Switzerland, leaving Switzerland, non-resident, expat, Quellensteuer, NOV, Pauschalbesteuerung, exit tax, Verrechnungssteuer refund, Grenzgänger. Out of scope: ch-federal-income-tax, ch-cantonal-tax, ch-corporate-income-tax, ch-lump-sum (detail), ch-ahv-iv, germany-to

mkdir -p ~/.claude/skills/ch-cross-border
curl -L https://claudskills.com/skills/ch-cross-border/SKILL.md \
  -o ~/.claude/skills/ch-cross-border/SKILL.md

@misc{ch-cross-border-2026,
  author    = {openaccountants},
  title     = {Ch Cross Border [Claude Code skill]},
  year      = {2026},
  publisher = {ClaudSkills},
  url       = {https://claudskills.com/skills/ch-cross-border/}
}